DALICIA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DALICIA
Largest movements
- Receivables within one year +€54,906
up €54,906 (+138%), from €39,881 to €94,787
of which Other amounts receivable: +€53,320
- Cash +€13,550
up €13,550 (+367%), from €3,694 to €17,245
mainly Net result for the year (+€43,053) and Tax, wage and social debts (+€13,985)
- Tangible fixed assets -€2,399
down €2,399 (-20.1%), from €11,934 to €9,534
of which Furniture and vehicles: -€10,002
- Profit (loss) carried forward +€43,053
up €43,053 (+154%), from €27,941 to €70,995
- Tax, wage and social debts +€13,985
up €13,985 (+539%), from €2,596 to €16,580
of which Taxes: +€10,385
- Trade debts +€7,621
up €7,621 (+327%), from €2,329 to €9,950
- Gross operating margin +€49,775
up €49,775 (+227%), from €21,941 to €71,716
- Taxes +€10,895
up €10,895 (+205%), from €5,315 to €16,210
- Other operating charges +€9,970
up €9,970 (+1,131%), from €882 to €10,852
- Depreciation -€4,937
down €4,937 (-81.5%), from €6,055 to €1,118
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,326 | €125,985 | +€65,659 | +109% |
| Fixed assets | 21/28 | €14,784 | €12,384 | -€2,399 | -16.2% |
| Tangible fixed assets | 22/27 | €11,934 | €9,534 | -€2,399 | -20.1% |
| Plant, machinery and equipment | 23 | - | €7,602 | +€7,602 | |
| Furniture and vehicles | 24 | €11,934 | €1,932 | -€10,002 | -83.8% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €45,542 | €113,601 | +€68,058 | +149% |
| Amounts receivable within one year | 40/41 | €39,881 | €94,787 | +€54,906 | +138% |
| Trade receivables | 40 | €3,191 | €4,777 | +€1,586 | +49.7% |
| Other amounts receivable | 41 | €36,690 | €90,010 | +€53,320 | +145% |
| Cash at bank and in hand | 54/58 | €3,694 | €17,245 | +€13,550 | +367% |
| Deferred charges and accrued income | 490/1 | €1,967 | €1,568 | -€398 | -20.2% |
| Total equity and liabilities | 10/49 | €60,326 | €125,985 | +€65,659 | +109% |
| Equity | 10/15 | €48,401 | €91,455 | +€43,053 | +89.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,941 | €70,995 | +€43,053 | +154% |
| Amounts payable | 17/49 | €11,924 | €34,530 | +€22,606 | +190% |
| Amounts payable within one year | 42/48 | €11,924 | €34,530 | +€22,606 | +190% |
| Current portion of amounts payable after more than one year | 42 | €7,000 | €8,000 | +€1,000 | +14.3% |
| Trade debts | 44 | €2,329 | €9,950 | +€7,621 | +327% |
| Suppliers | 440/4 | €2,329 | €9,950 | +€7,621 | +327% |
| Taxes, remuneration and social security | 45 | €2,596 | €16,580 | +€13,985 | +539% |
| Taxes | 450/3 | €2,596 | €12,980 | +€10,385 | +400% |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,055 | €1,118 | -€4,937 | -81.5% |
| Other operating charges | 640/8 | €882 | €10,852 | +€9,970 | +1,131% |
| Gross operating margin | 9900 | €21,941 | €71,716 | +€49,775 | +227% |
| Operating profit (loss) | 9901 | €15,004 | €59,746 | +€44,742 | +298% |
| Financial income | 75/76B | €1 | €12 | +€10 | +878% |
| Recurring financial income | 75 | €1 | €12 | +€10 | +878% |
| Financial charges | 65/66B | €328 | €493 | +€166 | +50.5% |
| Recurring financial charges | 65 | €328 | €493 | +€166 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €14,677 | €59,264 | +€44,586 | +304% |
| Income taxes | 67/77 | €5,315 | €16,210 | +€10,895 | +205% |
| Profit (loss) for the period | 9904 | €9,362 | €43,053 | +€33,691 | +360% |
| Profit (loss) for the period to be appropriated | 9905 | €9,362 | €43,053 | +€33,691 | +360% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.